完善直接税体系，更好发挥税收调节作用

Core Viewpoint - The article emphasizes the need to improve China's direct tax system as part of the broader goal to enhance the local tax system, which is crucial for economic and social development [1]. Summary by Sections Current State of China's Direct Tax System - Direct taxes in China primarily include income taxes and property taxes, such as personal income tax and urban land use tax [2]. - Some taxes, like property tax, have characteristics of both direct and indirect taxes, complicating the classification [3]. - The current direct tax system includes 13 types of taxes, with local taxes making up a significant portion, yet the revenue from these taxes is relatively low, totaling over 800 billion yuan in 2024, which is less than half of the national tax revenue [4]. Progress in Improving the Direct Tax System - Significant progress has been made since 2013, including the abolition of certain taxes and the introduction of the environmental protection tax in 2018 [5]. - As of now, 10 types of direct taxes have been legislated, representing over 70% of the total taxes legislated in China [6]. Further Improvements to the Direct Tax System - Proposed reforms include simplifying the tax structure, consolidating overlapping taxes, and enhancing the legal framework for tax legislation [7]. - The environmental protection tax is set to expand its scope, enhancing its functionality [8]. - Key focus areas for improvement include corporate income tax and personal income tax, with suggestions to adjust tax rates and deductions to enhance transparency and efficiency [9][10]. - There is a proposal to merge certain local fees into direct taxes, which could significantly increase the proportion of direct taxes in total tax revenue [10][11].